2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
;x 9_ 6#Ag^A 企业会计准则目录
l)V!0eW Index for Accounting Standards for Business Enterprises
l@ +lUx8 Announced February 2006
K?;_T$^K Effective 2007 for Listed Companies
;7id![KI4 1. 企业会计准则---------基本准则
=oN(1k^ (Accounting Standard for Business Enterprises - Basic Standard)
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4H 2. 企业会计准则第1 号---------存货
3[R<JrO (Accounting Standard for Business Enterprises No. 1 - Inventories)
}2WscxL 3. 企业会计准则第2 号---------长期
股权投资
qJjXN+/D (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
3NI3b-7 4. 企业会计准则第3 号---------投资性房地产
F32N e6Y6" (Accounting Standard for Business Enterprises No. 3 - Investment properties)
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pR 5. 企业会计准则第4 号---------固定资产
uvNLm]* (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
l;*/F`>c 6. 企业会计准则第5 号---------生物资产
=fJDFg (Accounting Standard for Business Enterprises No. 5 - Biological assets)
(mO{W 7. 企业会计准则第6 号---------无形资产
c$Vu/dgx (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
{WBe(dc_% 8. 企业会计准则第7 号---------非货币性资产
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;kSRv=S vrRbUwL! glMYEGz6p (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
U_s3)/' 9. 企业会计准则第8 号---------资产减值
xC3h m (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
ChvSUaCS 10. 企业会计准则第9 号---------职工薪酬
75@!j[QL< (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
=>?;Iv'Z 11. 企业会计准则第10 号--------企业年金基金
K|i:tHF
]@ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
}ufzlHD 12. 企业会计准则第11 号--------股份支付
cyM9[X4rC (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
9((BOq 13. 企业会计准则第12 号--------债务重组
[/h3HyZ. (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
eAU0 8gM. 14. 企业会计准则第13 号--------或有事项
bQU{)W (Accounting Standard for Business Enterprises No. 13 - Contingencies)
w=NM==cLj 15. 企业会计准则第14 号--------收入
(`W_ -PI (Accounting Standard for Business Enterprises No. 14 - Revenue)
j6!C/UgQ 16. 企业会计准则第15 号--------建造合同
:;Lt~:0b~ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
NCW<~ 17. 企业会计准则第16 号--------政府补助
Q6Ay$*y=D (Accounting Standard for Business Enterprises No. 16 - Government grants)
s9[?{}gd 18. 企业会计准则第17 号--------借款费用
!,Ou:E?Bb (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
(p19"p 19. 企业会计准则第18 号--------所得税
pUcN-WA (Accounting Standard for Business Enterprises No. 18 - Income taxes)
%G'{G 20. 企业会计准则第19 号--------外币折算
X;e=d+pw (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
0+-"9pED>E 21. 企业会计准则第20 号--------企业合并
4*AkUkP:T (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
0V RV.Ml 22. 企业会计准则第21 号--------租赁
:Dt]sE_d (Accounting Standard for Business Enterprises No. 21 - Leases)
YC!IIE_ 23. 企业会计准则第22 号--------金融工具确认和计量
\ltbiDP2 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
'CQ~ZV5 24. 企业会计准则第23 号--------金融资产转移
7 XNZEi9o (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
lEZODc+%Y 25. 企业会计准则第24 号--------套期保值
O/XG}G.x| (Accounting Standard for Business Enterprises No. 24 - Hedging)
gGaA;YW1 26. 企业会计准则第25 号--------原保险合同
_i3?;Fds (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
'hoEdJ]t5 27. 企业会计准则第26 号--------再保险合同
JXx[e (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
l|kGp~ 28. 企业会计准则第27 号--------石油天然气开采
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1s7{ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
$_cO7d 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
1>c^-"#e^ (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
D(;jv= "/ and estimates, and correction of errors)
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30. 企业会计准则第29 号--------资产负债表日后事项
lU\v8!Ji (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
ff;9P5X 31. 企业会计准则第30 号--------财务
报表列报
2_/H, (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
+YJpVxYmZ 32. 企业会计准则第31 号--------现金流量表
x/S:)z%X (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
]| xfKDu 33. 企业会计准则第32 号--------中期财务报告
^P!(*k#T (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
La2f]+sV 34. 企业会计准则第33 号--------合并财务报表
+#RgHo?f (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
e,?qwZK:y 35. 企业会计准则第34 号--------每股收益
MJ\^i4
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
gAudL)X 36. 企业会计准则第35 号--------分部报告
+ L\Dh.Ir (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
>;K!yI?0 37. 企业会计准则第36 号--------关联方披露
|j2$G~B6 (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
$etw'c0 38. 企业会计准则第37 号--------金融工具列报
EXF|;@-" (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
kEYkd@{ 39. 企业会计准则第38 号--------首次执行企业会计准则
(v,g=BS, (Accounting Standard for Business Enterprises No. 38 - First time adoption of
*^3&Y@ Accounting Standards for Business Enterprises)
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